This section describes how the transitional deduction is determined. Since 1990, all Danish plans are based on tariffs, including plans which were not based on tariffs prior to 1990. Please refer to section A.1.2.1, Which plans are covered, for a definition of a tariff-based plan.

The section contains:

• Main rule (B.7.3.2.1)
• Special rule for plans which were not tariff-based at the end of 1982 (B.7.3.2.2)